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COMMISSIONER OF INCOME-TAX versus AD-KARAM LAMPS (PVT.) LTD. PESHAWAR


Workers Welfare Fund Ordinance 1971 Section 4 Income Tax Ordinance (1979) Income Tax Ordinance, 1979 Under Income Tax Ordinance, Income Tax was exempted from taxation under section 4 of the Workers Welfare Fund Ordinance, 1971. No waiver was allowed since the fund's liabilities are independent and there is no waiver of the waiver allowed under it. The accuracy of the Income Tax Ordinance, 1979, when the special tax on income tax exempted industrial enterprises, could not be discouraged by the various laws under Section 4 of the Workers Welfare Fund Ordinance, 1971, and so on. If the income of the Income Tax Ordinance would be such a diagnostic mode of Section 48 of 1979, it would mean that the income tax requirement is less than one lakh rupees, it will include industries that have income tax ordinance. , Exempted from the payment of income tax under section 48 of 1979, all industries which are exempt from income tax payment ? Under section 48 of the Income Tax Ordinance, the Welfare Fund Ordinance of 1979 was not included in the delinquency of Section 4 of 1971, so that the responsibility of paying the Workers Welfare Fund to any industrial establishment was not included. Total revenue that was not open. The Income Tax Ordinance was reviewed or excluded at any time of 1979 except an Industrial Establishment which was exempted under Section 48 of the Income Tax Ordinance, 1979, not responsible for workers' welfare fund compensation. Shall remain in effect until such industries are relinquished and their termination periodically terminated.

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